Williamson's Estate
Supreme Court of Pennsylvania
Appeal, No. 399, Jan. T., 1892, by the Pennsylvania Company for Insurances on Lives and Granting Annuities, trustee under the will of Elizabeth Y. Williamson, deceased, from decree of O. C. Philadelphia Co., Jan. T., 1890, No. 484, dismissing exceptions to adjudication. Audit of account of Daniel B. Cummins, executor of Isaiah Y. Williamson, deceased.
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Appeal, No. 399, Jan. T., 1892, by the Pennsylvania Company for Insurances on Lives and Granting Annuities, trustee under the will of Elizabeth Y. Williamson, deceased, from decree of O. C. Philadelphia Co., Jan. T., 1890, No. 484, dismissing exceptions to adjudication. Audit of account of Daniel B. Cummins, executor of Isaiah Y. Williamson, deceased. At the audit, before Ashman, J., the city of Philadelphia claimed to recover $11,812.65, being the amount of tax on new assessment by the board of revision of taxes on testator’s personal estate for the year 1889, as stated in the opinion of the…
1Opinion of the Court
Opinion by
Mb.. Justice Williams,
Three agencies may be employed in assessment of property for taxation. These are the assessors, the board of revision, and the court of common pleas. The assessor’s seek out the taxable property in their respective districts, ascertain the names and residence of the owners, and estimate its actual cash value. The results of their work are arranged in a schedule, or tabulated summary for each ward in the city, which is familiarly known as “ the assessment.” This assessment is returned bjr the assessors who make it to the board of revision. This board examines…
2Cases cited2 opinions
- Miller v. CommonwealthSupreme Court of Pennsylvania · 1886
- Estate of WilliamsonSupreme Court of Pennsylvania · 1891
3Cited by29 opinions
- Richie v. PhiladelphiaSupreme Court of Pennsylvania · 1909
- Schmuck v. HartmanSupreme Court of Pennsylvania · 1908
- In re Estate of HandleySupreme Court of Pennsylvania · 1897
- Leopold Tax Assessment CaseSuperior Court of Pennsylvania · 1935
- Estate of Weaver v. StateSupreme Court of Iowa · 1900
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